Senate foreign relations approves tax treaties | KPMG | QA

Senate Foreign Relations approves treaties for second time

Tax treaty update

The Senate Foreign Relations Committee has approved, for a second time, the following income tax treaties and Protocols.


Related content

  • Switzerland: A Protocol to amend the income tax treaty with Switzerland—the Protocol was signed in 2009.
  • Luxembourg: A Protocol to amend the income tax treaty with Luxembourg—the Protocol was signed in May 2009.
  • Hungary: An income tax treaty with Hungary—the treaty was signed in February 2010.
  • Chile: An income tax treaty with Chile—the treaty was signed in February 2010.
  • OECD: A Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (signed in May 2010)
  • Spain: A Protocol  to amend the income tax treaty with Spain—the Protocol was signed in January 2013.
  • Poland: An income tax treaty with Poland—the treaty was signed in February 2013.
  • Japan: A Protocol amending the income tax treaty with Japan—the Protocol was signed in January 2013.


As previously reported in October 2015—read TaxNewsFlash-United States—all but the Protocol with Japan had been previously approved and reported by the Foreign Relations Committee, but have not been considered by the full Senate. It is not clear if or when the Senate might consider these treaties or Protocols.

U.S. ratification process

In the United States, ratification requires the advice and consent of the Senate.  A signed tax treaty is first referred to the Senate Foreign Relations Committee for consideration.  A public hearing for the tax treaty is typically held. The Senate Foreign Relations Committee then reports the treaty with a recommendation to the full Senate.

The Senate Foreign Relations Committee in early 2014 approved and reported tax treaties and/or Protocols with Switzerland, Luxembourg, Hungary, Chile, Spain, and the Protocol amending the OECD convention on mutual administrative assistance in tax matters. However, approval by the full Senate under unanimous consent motions had been blocked by Senator Rand Paul (R-KY).


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